Housing – commuter
Concerns the benefit of free or subsidised housing provided to Norwegian and foreign commuters.
Brief information concerning housing – commuter
Specify the benefit of free or subsidised housing provided to commuters.
The commuter accommodation is valued in the same way as free housing.
Do not use this description for foreign employees who are part of PAYE scheme for foreign workers.
A Norwegian commuter is a person who
- is resident for tax purposes in Norway,
- commutes between a home in Norway and a home in Norway or abroad, and
- is entitled to deductions for extra expenses for periods of work entailing stays away from home.
A foreign commuter is a person who
- is resident abroad for tax purposes,
- commutes between a home abroad and a home in Norway, and
- is a foreign employee commuting from an EEA country who has not had a tax deduction card with the standard deduction and is not part of PAYE scheme for foreign workers, or
- is a foreign employee with limited tax liability to Norway commuting from a country outside the EEA who has not had a tax deduction card with the standard deduction and is not part of PAYE scheme for foreign workers.
See also the Tax ABC concerning commuters with a home abroad (in Norwegian only)
The information you must provide
Amount | NOK x |
Type of salary or benefit | Payment in kind, housing |
Subject to withholding tax | No |
Basis for employer's national insurance contributions | No |
Tax and contribution rules | If relevant |
Additional information: |
|
Quantity | Number of days |
Description | Norwegian commuter, or Foreign commuter |
Amount
Specify the rental value.
Type of salary or benefit
Specify «Payment in kind» and «Housing».
Subject to withholding tax
The benefit is not subject to withholding tax.
Basis for employer's national insurance contributions
You do not calculate employer’s national insurance contributions on the benefit.
Tax and contribution rules
If the income recipient fulfils the conditions, you must use the following tax and contribution rules:
This tax and contribution rule concerns:
- income recipients who are covered by the Svalbard Tax Act.
If the income recipient fulfils the relevant conditions, you must specify “Svalbard” for salary and other benefits.
You must also specify "Svalbard" for the associated withholding tax.
See detailed information on withholding tax in the a-melding
Remember also to specify the correct deduction descriptions for Svalbard regarding trade union fees, premium for pension scheme, National Insurance premiums and education and development fund premiums and portacabin rent.
Additional information
- Quantity
Specify the number of days to which the benefit applies. - Description
Specify the description «Norwegian commuter» or «foreign commuter».
Earnings period (voluntary)
You can specify the earnings period for all types of salary and other benefits in the a-melding. Both the start date and the end date of the earnings period must fall within the same reporting month.
See also the explanatory information concerning the earnings period
When you must submit reports
Specify the rental value in the first full month after you receive notification of the rental value from the tax authorities and the housing is first used.
Correcting errors
MAGNET_EDAG-114 Invalid value |
MAGNET_EDAG-114B Invalid value for this calendar month |
MAGNET_EDAG-200 This income has been reported with incorrect information and is invalid |
MAGNET_EDAG-230B Invalid value |
MAGNET_EDAG-243 Information on earnings period is invalid |
MAGNET_EDAG-298 This income has been reported with incorrect information and is invalid |
What do we use the information for
NAV uses information concerning salary and other benefits to calculate unemployment benefits and to check benefits such as sickness benefit, parental benefit, disability benefit and advance child maintenance payments.
The Norwegian Tax Administration uses information concerning housing to ensure that employees do not claim deductions for expenses reimbursed by employers.
Statistics Norway (SSB) uses the information for statistical purposes.
Applicable regulations
These regulations are only available in Norwegian.